Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes
Castillo-Murciego, Ángela (Universidad de Zaragoza) ; López-Laborda, Julio (Universidad de Zaragoza)
Resumen: Multinationals can escape high Statutory Tax Rates (STRs) by way of Profit-Shifting (P-S) and in this form, reduce the Effective Tax Rate (ETR) they ultimately pay. In this article, we find evidence for Spain consistent with P-S, since the relationship between STRs and ETRs becomes negative for multinationals with characteristics that may facilitate P-S, i.e. being very large, having at least one tax haven affiliate, and owning Intellectual Property.
Idioma: Inglés
DOI: 10.1080/13504851.2022.2140106
Año: 2024
Publicado en: APPLIED ECONOMICS LETTERS 31, 6 (2024), 550-554
ISSN: 1350-4851
Factor impacto JCR: 1.6 (2022)
Categ. JCR: ECONOMICS rank: 236 / 380 = 0.621 (2022) - Q3 - T2
Factor impacto CITESCORE: 2.5 - Economics, Econometrics and Finance (Q2)
Factor impacto SCIMAGO: 0.45 - Economics and Econometrics (Q2)
Financiación: info:eu-repo/grantAgreement/ES/DGA/S23-20R
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Organización de Empresas (Dpto. Direcc.Organiza.Empresas)
Área (Departamento): Área Economía Aplicada (Dpto. Economía Aplicada)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
Exportado de SIDERAL (2024-07-31-09:39:19)
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Idioma: Inglés
DOI: 10.1080/13504851.2022.2140106
Año: 2024
Publicado en: APPLIED ECONOMICS LETTERS 31, 6 (2024), 550-554
ISSN: 1350-4851
Factor impacto JCR: 1.6 (2022)
Categ. JCR: ECONOMICS rank: 236 / 380 = 0.621 (2022) - Q3 - T2
Factor impacto CITESCORE: 2.5 - Economics, Econometrics and Finance (Q2)
Factor impacto SCIMAGO: 0.45 - Economics and Econometrics (Q2)
Financiación: info:eu-repo/grantAgreement/ES/DGA/S23-20R
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Organización de Empresas (Dpto. Direcc.Organiza.Empresas)
Área (Departamento): Área Economía Aplicada (Dpto. Economía Aplicada)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2024-07-31-09:39:19)
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Este artículo se encuentra en las siguientes colecciones:
Articles > Artículos por área > Organización de Empresas
Articles > Artículos por área > Economía Aplicada
Record created 2023-10-27, last modified 2024-07-31